15
tax.illinois.gov
Lines 39-40
With what date will my credit apply against my estimated
tax?
If your 2023 return was led
• on or before the extended due date of your return
(October 15, 2024, for calendar year lers), your credit is
considered to be paid on the original due date of your 2023
return (April 15, 2024, for calendar year lers).
Example 1: You le your 2023 calendar year return on
or before the extended due date of your return requesting
$500 be applied against estimated tax. All of your
payments are made before the original due date of your
return. Your credit of $500 will be considered to be paid on
April 15, 2024.
However, if all or a portion of your overpayment results from
payments made after the original due date of your 2023 return,
that portion of your credit is considered to be paid on the date
you made the payment.
Example 2: You le your 2023 calendar year return on
or before the extended due date of your return requesting
$500 be applied against estimated tax. Your overpayment
includes payments of $400 you made before the original
due date of your return, and a $100 payment you made on
June 1, 2024. Your credit of $400 will be considered to be
paid on April 15, 2024. The remaining $100 credit will be
considered to be paid on June 1, 2024.
• after the extended due date of your return, your credit is
considered to be paid on the date you led the return on which
you made the election.
Example 3: You le your 2023 calendar year
return on December 1, 2024, requesting $500 be applied
against estimated tax. Your credit of $500 will be considered
to be paid on December 1, 2024, because you led your
return after the extended due date of your 2023 calendar
year return.
May I apply my credit to a dierent tax period?
Yes. If you wish to apply your credit to a tax period other than the one
described above, you must submit a separate request in writing to:
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19023
SPRINGFIELD IL 62794-9023
Note: You must submit your request to the address above at the time
you le your return.
Your request must include
• your name,
• your SSN,
• the tax period of the return creating the overpayment, and
• the tax period you wish to have the credit apply.
If your request does not contain this information, your election will be
considered invalid and we will not apply your credit as you requested.
If you submit a valid request, we will apply your credit as you requested
and notify you. Once made, your election to change the tax period to
which your credit will apply is irrevocable.
Note: You may only apply your credit to tax periods occurring after the
period of the return creating the overpayment. If you request to apply
more credit than our records show you have available, we will apply the
maximum amount available and notify you of the dierence.
Line 40
Amount you owe
If you owe less than $1, you do not have to pay, but you still must le
your tax return.
Your tax payment is due on or before April 15, 2024.
Payment options - scan this QR code for electronic
payment options.
You may pay by
• electronic payment. To have your payment electronically
taken from your checking or savings account,
visit mytax.illinois.gov, or
ask your tax professional.
You need the same information that is required for direct
deposit (see the instructions for Line 38) plus your IL-PIN
(Illinois Personal Identication Number).
Warning: Many credit unions will not allow an
electronic debit from a savings account. Please check
with your nancial institution.
Note: We do not support international ACH transactions.
We will only debit your account if your nancial institution
is located within the United States. If your nancial
institution is located outside the United States, you must
choose another payment option.
• credit card. Use your MasterCard, Discover, American
Express, or Visa. The credit card service provider will
assess a convenience fee. Have your credit card ready
and visit our website, or call one of the following:
ACI Payments, Inc. (formerly know as Ocial
Payments Corporation) at 1 833 747-1434.
payILtax at 1 888 9-PAY-ILS
(1 888 972-9457).
Link2Gov/FIS at 1 877 578-2937.
In person at any IDOR Regional oce.
• check or money order. Make the check or money order
payable to “Illinois Department of Revenue” (not IRS).
Write the taxpayer’s Social Security number, the spouse’s
Social Security number if ling jointly, and the tax year in
the lower left corner of the payment.
Payments must be U.S. negotiable currency, expressed in
U.S. dollars, and drawn on a U.S. bank.
• cash. Pay by cash at the Springeld or Chicago IDOR
oce.
Attach:
Staple your check or money order and Form
IL-1040-V,
Payment Voucher for Individual Income Tax, to
the front of your paper Form IL-1040.
Late ling or late payment
If you do not le or pay your tax on time, you may
owe penalties and interest. We will send you a bill.
If you prefer to gure the penalties yourself, complete
Form IL-2210.